ART. 8.] PORT DEPOSIT. 859

sioners and the collector shall proceed in all respects in the
manner pointed out for county commissioners and collectors of
State and county taxes in the code oi public general laws.

1874, ch. 216.

264. The president and commissioners shall have power to
establish the grades of the streets, lanes and alleys of the town,
and to remove all obstructions therefrom.

Ibid.

265. They shall have power to open new streets, lanes and
alleys in said town, and to straighten and increase the width of
and remove all obstructions from those already located or used;
and if they cannot agree with the owner of the land or other
property necessary for these purposes, or if such owner be incom-
petent to contract, or shall reside out of Cecil county, then such
land or other property may be condemned, for the purpose
aforesaid, in the manner prescribed in sections 140, 141, 142, 143,
144 and 145 of this article, sub-title "Elkton"; and may assess
and levy the damages and expenses thereof generally, upon the
whole of the assessable property of the town, or specially upon
the assessable property of persons benefited thereby

Ibid.

266. The president and commissioners shall have full power
to pave the sidewalks of the streets of the town, and to renew and
repair the pavements upon said sidewalks, whenever, in their
judgment, the same shall be necessary; and may assess and levy,
in their discretion, not exceeding two thirds of the expenses
thereof, as a tax upon the land fronting on the sidewalk which
shall be paved, or upon which the pavement shall be renewed or
repaved, so that each lot of land may be charged with the payment
of not exceeding two-thirds of the expense of paving the sidewalk,
or renewing or repairing the pavement immediately in front
thereof, and upon the same side of the street on which said lot is
situated; and the residue of said expense, or the whole thereof,
as the case may be, shall be levied generally upon the assessable
property of the town; they shall also have power to pave that
portion of the streets of the town not covered by the sidewalks,